Gwangju High Court (former District Court) 2010Nu783 ( October 28, 2011)

early 208 Mine1758 (No. 18, 2009)

(C) Whether the land development cost is recognized in calculating the acquisition price;

As a result of confirming the cost of creating a gas station, the value verified by the tax authority is legitimate.

2011Du8017 Revocation of Disposition of Imposing capital gains tax

XX Kim

O Head of tax office

Gwangju High Court ( Jeonju) Decision 2010Nu783 Decided March 28, 2011

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Although all of the records of this case and the judgment of the court below and the grounds of appeal were examined, the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per

Reference materials.

If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,